Criterios para el tratamiento contable de derivados financieros del sector real en Colombia
Financial instruments are increasingly used worldwide due to the many uses that can be given, however you should note that the risks associated with sudden impairment associated with changes in market value and the high price investment cash flows affect investor and net income; therefore regulatory...
- Autores:
-
Laverde Sarmiento, Miguel Ángel
- Tipo de recurso:
- Fecha de publicación:
- 2016
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Repositorio Institucional USTA
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41203
- Palabra clave:
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | Financial instruments are increasingly used worldwide due to the many uses that can be given, however you should note that the risks associated with sudden impairment associated with changes in market value and the high price investment cash flows affect investor and net income; therefore regulatory agencies have seen the need to create rules and accounting rules to counter the multiple risks.This article evaluates different ways of accounting for financial derivatives in Colombian law, according to U.S. GAAP and IFRS in order to find the most appropriate way to present the information for proper decision making in the real sector companies due to financial companies in these practices are very well set out. |
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